Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Validity of assessment order - Discrepancy Nos. 1, 2, 10, and 11: The discrepancies include issues such as non-GST supplies, alleged mismatch between GSTR-3B and GSTR-1 returns, indirect income, and payment of rent for commercial purposes. - The High court quashes the assessment order in part (related to Discrepancy Nos. 1, 2, 10, and 11) and remands the matter for re-consideration. A fresh show cause notice is allowed for Discrepancy No. 2.
Validity of assessment order - Discrepancy Nos. 1, 2, 10, and 11: The discrepancies include issues such as non-GST supplies, alleged mismatch between GSTR-3B and GSTR-1 returns, indirect income, and payment of rent for commercial purposes. - The High court quashes the assessment order in part (related to Discrepancy Nos. 1, 2, 10, and 11) and remands the matter for re-consideration. A fresh show cause notice is allowed for Discrepancy No. 2.
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